TD 2009/3 - Income tax: employee share schemes: for the purpose of subsection 139CD(6) of the Income Tax Assessment Act 1936, does a taxpayer become the holder of a beneficial interest in shares merely by acquiring a contractual right to obtain shares in a Co (the particular, individual shares not being ascertained at the time)?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Neville v Wilson	[1996] 3 All ER 171		United Kingdom	circa 1996	LexisNexis	4
Laybutt v Amoco Australia Pty Ltd	[1974] HCA 49; (1974) 132 CLR 57; 4 ALR 482; (1974) 48 ALJR 492	High Court of Australia	Australia - Commonwealth	15 Nov 1974	AustLII	159

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